Social Security (Contributions) Amendment Regulations 1993

JurisdictionUK Non-devolved
CitationSI 1993/260

1993 No. 260

SOCIAL SECURITY

The Social Security (Contributions) Amendment Regulations 1993

Made 12th February 1993

Laid before Parliament 16th February 1993

Coming into force 11th April 1993

The Secretary of State for Social Security, in exercise of powers conferred by sections 1(4)(a), 13(1), 119, 122(1) and 175(1) to (5) of, and paragraph 8(1)(q) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it2, hereby makes the following Regulations:

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) Amendment Regulations 1993 and shall come into force on 11th April 1993.

(2) In these Regulations “the principal Regulations” means the Social Security (Contributions) Regulations 19793.

S-2 Amendment of regulation 1 of the principal Regulations

Amendment of regulation 1 of the principal Regulations

2. In regulation 1(2) of the principal Regulations (citation, commencement and interpretation) for the definition of “contribution card” there shall be substituted the following definition—

““contribution card” means a card issued to a person by the Secretary of State in respect of any contribution week ending before 11th April 1993 for the purposes of paying Class 2 or Class 3 contributions by means of stamps affixed to that card;”

S-3 Amendment of regulation 27 of the principal Regulations

Amendment of regulation 27 of the principal Regulations

3. In regulation 27 of the principal Regulations (Class 3 contributions) for sub-paragraph (a) of paragraph (3) there shall be substituted the following sub-paragraph—

“(a)

“(a) pay the contribution not later than 42 days after the end of the year in respect of which it is paid; or”.

S-4 Insertion of regulations 53A and 53B into the principal Regulations

Insertion of regulations 53A and 53B into the principal Regulations

4. After regulation 53 of the principal Regulations (disposal of contribution cards) there shall be inserted the following regulations—

S-53A

Notification of commencement or cessation of payment of Class 2 or Class 3 contributions

53A.—(1) Every person to whom paragraph (2) of this regulation applies shall immediately notify the relevant date to the Secretary of State in writing.

(2) This paragraph applies to a person who—

(a)

(a) becomes, or ceases to be, liable to pay a Class 2 contribution;

(b)

(b) becomes, or ceases to be, entitled to pay a Class 2 contribution although not liable to do so; or

(c)

(c) is entitled to pay a Class 3 contribution and wishes either to do so or to cease doing so.

(3) In paragraph (1) of this regulation “the relevant date” means, in relation to a person to whom—

(a)

(a) paragraph (2)(a) of this regulation applies, the date upon which he commences or ceases to be a self-employed earner;

(b)

(b) paragraph (2)(b) or (c) of this regulation applies, the date upon which he wishes to commence or cease paying either Class 2 or Class 3 contributions, as the case may be.

S-53B

Notification of change of address

53B. Every person who is—

(a) liable to pay Class 2 contributions; or

(b) paying either Class 2 contributions although not liable to do so, or Class 3 contributions,

shall immediately notify the Secretary of State in writing of any change of his address.”.

S-5 Substitution of regulation 54 of the principal Regulations

Substitution of regulation 54 of the principal Regulations

5. For regulation 54 of the principal Regulations (method of, and time for, payment of Class 2 and Class 3 contributions etc.) there shall be substituted the following regulations4

S-54

54.—(1) Where Class 2 or Class 3 contributions are payable by a person other than in accordance with arrangements approved under regulation 54A of these regulations (arrangements approved by the Secretary of State etc.), such contributions shall be paid in accordance with the provisions of paragraph (2), (3) or (4), as the case may be, of this regulation.

(2) Where—

(a)

(a) a person who is liable to pay a Class 2 contribution in respect of any contribution week in a contribution quarter has notified the Secretary of State of his liability in accordance with the provisions of regulation 53A of these regulations (notification of commencement or cessation of payment of Class 2 or Class 3 contributions); and

(b)

(b) the Secretary of State, within 14 days after the end of the quarter in question, has issued him with written notice of the number of contribution weeks in that quarter, of the weekly rate at which the contribution is payable and of the date specified as the date of notification,

that person shall pay to the Secretary of State the amount of contributions for which he is liable not later than 28 days after the specified date of notification.

(3) Where—

(a)

(a) a person who is entitled although not liable to pay a Class 2 contribution, or who is entitled to pay a Class 3 contribution, in any year, has notified the Secretary of State of his entitlement in accordance with the provisions of regulation 53A of these regulations; and

(b)

(b) the Secretary of State, within 14 days after the end of a contribution quarter which commences in that year, has issued him with written notice of the amount he may pay in respect of his entitlement in that quarter,

that person may, if he so wishes, pay to the Secretary of State a sum not exceeding that amount.

(4) Where—

(a)

(a) paragraph (5) or (6) of this regulation applies to a person; and

(b)

(b) the Secretary of State has then, in respect of that person’s liability for Class 2 contributions or entitlement to pay Class 2 or Class 3 contributions, issued or re-issued him, as the case may be, with written notice of the number of contribution weeks in respect of which the liability arises together with the weekly rate, and of the date specified as the date of notification, or, where he is entitled to pay contributions, of the amount of his entitlement,

that person shall, if he is liable to pay a contribution, pay the amount of contributions for which he is liable not later than 28 days after the specified date of notification and, if he is entitled to pay a contribution, he may pay a sum not exceeding the amount of his entitlement, to...

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